Pengaruh Kesadaran, Lingkungan, dan Sanksi Pajak Terhadap Kepatuhan WPOP dengan Persepsi Fraud Pajak Sebagai Variabel Pemoderasi di KPP Pratama Badung Utara
Abstract
This study describes the factors that affect the level of taxpayer compliance. These factors are the awareness of taxpayers, taxpayers' environment, and tax sanctions with the perception of tax fraud as a moderating variable. The population uses WPOP in North Badung Regency. The data in North Badung Pratama KPP, until 2019 there are 69,676 registered WPOPs. The sample was taken by nonprobability sampling method with the technique of incidental sampling. Samples were taken as many as 100 people. Data collection using a questionnaire. Data analysis using moderated regression analysis. The test results have proven that the awareness of the taxpayers, the environment of the taxpayers, and the tax sanctions have a positive effect on the level of taxpayer compliance (sig <α = 0.05) and the perception of tax fraud is able to moderate the awareness of taxpayers, the environment of taxpayers, and tax sanctions on the level of compliance of taxpayers.
References
Anjani, D. N., & Restuti, M. M. D. (2016). Analisis Faktor-Faktor Kepatuhan Wajib Pajak Orang Pribadi Pelaku Usaha Pada KPP Pratama Salatiga. Jurnal Universitas Kristen Satya Wacana, 1(2). Retrieved from https://e-journal.unair.ac.id/BAKI/article/view/2695
As’ari, N. G., & Erawati, T. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak Orang Pribadi Kecamatan Rongkop). JURNAL EKOBIS DEWANTARA, 1(6). Retrieved from https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/408
Augustine Ayuba, Saad, N., & Ariffin, Z. Z. (2016). Does Perceived Corruption Moderate the Relationship Between Economic Factors and Tax Compliance? A Proposed Framework for Nigerian Small and Medium Enterprises. Mediterranean Journal of Social Sciences, 7(1). Retrieved from https://www.mcser.org/journal/index.php/mjss/article/view/8688
Dewi, G. A. P. I. P., & Merkusiwati, N. K. L. A. (2018). Faktor-Fator yang Memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Badung Utara. E-Jurnal Akuntansi, 23(2). Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37509
Mardiasmo. (2018). Perpajakan, Edisi Terbaru 2018. Yogyakarta: Penerbit Andi.
Noviantari, P., & Setiawan, P. E. (2018). Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak. E-JURNAL AKUNTANSI, 22(3). Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/31420
Nurkhin, & Ahmad. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan. Retrieved from http://jurnal.unmer.ac.id/index.php/jkdp/article/view/1678
Sudaryo, D. P. and Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5). Retrieved from http://www.ijtef.org/index.php?m=content&c=index&a=show&catid=94&id=964